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This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book. ++++ The below data was compiled from various identification fields in the bibliographic record of this title. This data is provided as an additional tool in helping to ensure edition identification: ++++ Reference Book To The "New Card System Of Bookkeeping And Business Practice." Gregory publishing co Gregory publishing co., 1900
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Author of cult classics The Pumpkin Plan and The Toilet Paper Entrepreneur offers a simple, counterintuitive cash management solution that will help small businesses break out of the doom spiral and achieve instant profitability. Conventional accounting uses the logical (albeit, flawed) formula: Sales - Expenses = Profit. The problem is, businesses are run by humans, and humans aren't always logical. Serial entrepreneur Mike Michalowicz has developed a behavioral approach to accounting to flip the formula: Sales - Profit = Expenses. Just as the most effective weight loss strategy is to limit portions by using smaller plates, Michalowicz shows that by taking profit first and apportioning only what remains for expenses, entrepreneurs will transform their businesses from cash-eating monsters to profitable cash cows. Using Michalowicz's Profit First system, readers will learn that: · Following 4 simple principles can simplify accounting and make it easier to manage a profitable business by looking at bank account balances. · A small, profitable business can be worth much more than a large business surviving on its top line. · Businesses that attain early and sustained profitability have a better shot at achieving long-term growth. With dozens of case studies, practical, step-by-step advice, and his signature sense of humor, Michalowicz has the game-changing roadmap for any entrepreneur to make money they always dreamed of.
Excerpt from Modern Bookkeeping Accounting and Business Practice This book contains a carefully graded series of lessons in Bookkeeping, Accounting and Business Practice. The lessons are made so plain and are illustrated so fully that even a child can understand them. Any person of average intelligence, without any previous knowledge of Bookkeeping can become a fully competent double entry bookkeeper by mastering these lessons, provided he is proficient in Arithmetic and Penmanship or makes himself proficient in these subjects. In order that the student may easily and quickly acquire a practical working knowledge of Double Entry Bookkeeping, he is taught the principles in the following order: First. How to keep the Cash Book; - when to debit cash, when to credit cash, what explanations to use; how to balance cash daily, how to open and keep a bank account, and how to reconcile the bank balance. Second. When to debit and when to credit Personal accounts, Property accounts, Expense accounts, and the principle of Double Entry Bookkeeping. Third. How to keep the Journal; what to enter in the Journal and what in the Cash Book; how to Post; how to take a Trial Balance; the proper forms of Bills or Invoices and Statements; the importance of Collections and how to make them. Fourth. How to Open a New Set of Books and how to keep Stock accounts. Fifth. How to keep Private accounts; the Loss and Gain account; how to make up a Six Column Statement; and how to Close a Set of Books. Sixth. About Notes and Drafts; how to keep a Bills Receivable account and a Bills Payable account; how to keep the Bill Book; how to keep an Interest and Discount account. Seventh. About the indexing of the Ledger, the arrangement of accounts in the Ledger, the use of a General Ledger, a Sales Ledger and a Purchase Ledger. Eighth. About the use of Columnar Books; the use of a Sales Book, an Invoice Book, and a Petty Cash Book. Ninth. About the subdivision of the Merchandise account; - the Merchandise Purchases account; the Cash Discount on Purchases account; the Purchases Returned account; the Freight Inward account; the Merchandise Sales account; the Cash Discount on Sales account; the Sales Returned account and the Freight Outward account. Tenth. About Partnerships, Leases, and Fire Insurance. Eleventh. How to keep Controlling accounts; how to use the Bill Book as a book of original entry. Twelfth. How to keep books by Single Entry and how to change books from Single Entry to Double Entry. Thirteenth. How to do bookkeeping for a Commission business; about Shipments and Consignments; the use of the Receiving Book, the Consignment Ledger, the Customers Ledger, the General Ledger, and the Account Sales. Fourteenth. Corporation bookkeeping; Capital Stock account; Unissued Stock account; Subscribed Stock account; Subscribers account; Treasury Stock account; Undivided Profits account; Dividend account; Surplus account; the Minute Book; the Stock Ledger; the Dividend Book. Fifteenth. The Voucher System, with forms for the Voucher Book and the Voucher Register. Sixteenth. Profit and Loss Statements and Balance Sheets. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com